Who cannot use ITR – 1 (SAHAJ)?

​​Return Form ITR - 1 (SAHAJ) cannot be used by an individual:

   •  Whose total income for the Assessment year 2017-18 exceeds Rs. 50 lakh;

   •  Whose total income for the year includes income from more than one house property.

   •  Whose total income for the year includes income from winnings from lottery or income from race horses or income taxable under section 115BBDA.

   •  Whose total income for the year includes income chargeable to tax under the head "Capital Gains".

   •  Whose total income for the year includes income of the nature refferred to in section 115BBE.

   •  Whose total income for the year includes agricultural income of more than Rs. 5,000.

   •  Whose total income for the year includes income from business or profession.

   •  Whose total income for the year includes loss under the head "Income from other sources".

   •  Who has claimed relief under section 90 and/or 91​.

   •  Any Resident​ having any assets (including financial interest in any entity) located outside India or signing authority in any account located outside India.

   •  Any resident having income from any source outside India.